Catalogue description Ledgers of Imports and Exports, Scotland

The Customs of Scotland remained in farm until the Act of Union 1707, when a board of five commissioners was set up to administer them. Its powers were similar to those of the English board, save that the net produce of Scottish customs was paid to the receiver general of the English customs, not to the Treasury, and that the Scottish board had no connection with plantation business in America or the 4% duties in the West Indies. It also collected the excise duties on salt in Scotland, remitting the yield to the English Salt Commissioners. An act of 1722 provided for the management of the English and Scottish customs by a single Board of Customs Commissioners for Great Britain, of whom five resided at Edinburgh to supervise Scottish customs and salt duties; but separate boards for England and Scotland were reconstituted in 1742. An act of 1823 abolished the Scottish board and placed the management of the customs of the whole of the United Kingdom under a single board, though until 1830 Scottish customs were under the management of one of the commissioners and two assistant commissioners resident at Edinburgh.